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D.
Deferred income tax assets or liabilities arising from the temporary differences are as follows:
Temporary differences:
2015
NT$
January 1
Recognised in
profit or loss
Recognised in other
comprehensive income
December 31
Deferred income tax assets
Allowance for doubtful accounts in
excess of limit
$ 1,520,859 $
261,755 $
- $
1,782,614
Reserve of guarantees in excess of limit
167,008
32,589
-
199,597
Employee benefit liabilities reserve
1,128,981
24,398
237,786
1,391,165
Unrealized impairment loss
583,643
19,466
-
603,109
Others
297,803
78,922
-
376,725
$ 3,698,294 $
417,130 $
237,786 $
4,353,210
Deferred income tax liabilities
Land value increment tax
( $ 1,053,300 ) $
-
$
- ( $
1,053,300 )
Unrealized exchange gains
(
455,667 ) (
8,546 )
- (
464,213 )
Investment income accounted for under
the equity method
(
515,914 ) (
46,252 )
- (
562,166 )
Others
(
118,495 )
44,217
- (
74,278 )
( $ 2,143,376 ) ( $
10,581 ) $
- ( $
2,153,957 )
Temporary differences:
2015
US$
January 1
Recognised in
profit or loss
Recognised in other
comprehensive income
December 31
Deferred income tax assets
Allowance for doubtful accounts in excess
of limit
$
46,244 $
7,959 $
- $
54,203
Reserve of guarantees in excess of limit
5,078
991
-
6,069
Employee benefit liabilities reserve
34,328
742
7,230
42,300
Unrealized impairment loss
17,746
592
-
18,338
Others
9,055
2,400
-
11,455
$
112,451 $
12,684 $
7,230 $
132,365
Deferred income tax liabilities
Land value increment tax
( $
32,027 ) $
-
$
- ( $
32,027 )
Unrealized exchange gains
(
13,855 ) (
260 )
- (
14,115 )
Investment income accounted for under
the equity method
(
15,687 ) (
1,406 )
- (
17,093 )
Others
(
3,603 )
1,344
- (
2,259 )
($
65,172 ) ( $
322 ) $
- ( $
65,494 )
Temporary differences:
2014
NT$
January 1
Recognised in
profit or loss
Recognised in other
comprehensive income
December 31
Deferred income tax assets
Allowance for doubtful accounts in excess
of limit
$
1,214,103 $
306,756 $
- $
1,520,859
Reserve of guarantees in excess of limit
232,559 (
65,551 )
-
167,008
Employee benefit liabilities reserve
1,158,098 (
32,930
3,813
1,128,981
Unrealized impairment loss
648,757 (
65,114 )
-
583,643
Others
258,880
38,923
-
297,803
$
3,512,397 $
182,084 $
3,813 $
3,698,294
Deferred income tax liabilities
Land value increment tax
( $
1,053,300 ) $
-
$
- ( $
1,053,300 )
Unrealized exchange gains
(
451,897 ) (
3,770 )
- (
455,667 )
Investment income accounted for under
the equity method
(
470,162 ) (
45,752 )
- (
515,914 )
Others
(
62,602 ) (
55,893 )
- (
118,495 )
( $
2,037,961 ) ( $
105,415 ) $
- ( $
2,143,376 )
E.
As of December 31, 2015 and 2014, the balance of the imputation tax credit account was NT$83,225 thousand and NT$38,664 thousand,
respectively. The creditable tax rate was 0.72% for 2014 and is estimated to be 0.22% for 2015.